Results 31 to 40 of about 2,383,677 (300)

Factors affect bank performance under the mediator role of environmental management accounting: evidence in Vietnam

Cogent Business & Management
This study examines the mediating role of environmental management accounting (EMA) in the effect of contingency theory factors on bank performance in Vietnam.
Trung Nguyen Kim Quoc, Lien Duong Thi Thuy   +1 more
doaj   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, 2023
<div> In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit
openaire   +1 more source

Service quality, customer satisfaction and loyalty: a case study in Vietnamese SMEs

Cogent Business & Management
This study assesses how various aspects of loan service quality in Vietnamese commercial banks impact the satisfaction levels of small and medium enterprises (SMEs) and their relationship with customer loyalty to these banks.
Nga Phan Thi Hang, Nguyen Kim Quoc Trung
doaj   +1 more source

Vascular normalization confers an endothelial immune suppressive gene expression profile

Molecular Oncology, EarlyView.
We compare the immunoregulatory gene expression profiles of healthy endothelial cells or endothelial cells from tumors having a normalized endothelium (low leakage) with that of wild‐type tumors (high leakage) and observe that the wild‐type tumor endothelium exhibits immunostimulatory properties.
Liqun He, Michael Welsh
wiley   +1 more source

The interface between financial accounting and tax accounting: A summary of current research [PDF]

, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

FEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

Structural and biochemical insights into the thermostable esterase Ta0887 from Thermoplasma acidophilum

FEBS Open Bio, EarlyView.
In this study, a novel esterase from the thermoacidophilic archaeon Thermoplasma acidophilum was biochemically and structurally characterized. Our results demonstrate that Ta0887 is a highly thermostable esterase that preferentially hydrolyzes p‐nitrophenyl hexanoate and possesses an α‐helical cap domain that likely contributes to its substrate ...
Alejandro Delgado‐Rey, Miriam Livier Llamas‐García, Gabriela M. Montero‐Morán, Leticia Santos, Samuel Lara‐González   +4 more
wiley   +1 more source

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan, Thomson, Sarah Jane, Thomson, S.J., Goodacre, A., Beattie, Vivien, Smith, Sarah Jane, Beattie, V.   +6 more
core   +1 more source

Ultrafast visual detection of Streptococcus suis via HtpsC‐targeted LAMP–CRISPR–Cas12a coupled with lateral flow immunochromatography

FEBS Open Bio, EarlyView.
A rapid visual test combines DNA amplification, CRISPR–based target verification, and a lateral flow strip to detect Streptococcus suis. The assay gives results in about 45 min, reduces false‐positive interpretation, and does not require fluorescence equipment.
Liu‐xin Li, Miao Xin, Xiao‐wen Cui, Shi‐yin Yu, Fei Meng, Min Cao, Xiao‐hui Xiong, Yi‐chen Lu   +7 more
wiley   +1 more source

Financial development and circular economy across developed and developing economies

Discover Sustainability
This study examines whether financial development promotes circular economy performance and whether this effect depends on institutional quality. Using a balanced panel of 109 countries, including 30 developed economies and 79 developing economies, over ...
Hoang Thai Hung, Le Quoc Dinh, Tran Thi Kim Oanh   +2 more
doaj   +1 more source